1.1 	A bill for an act
1.2 	relating to taxation; sales and use; requiring the commissioner to provide 
1.3 	vendors with electronic notification for debit of electronic payments;amending 
1.4 	Minnesota Statutes 2014, section 289A.20, subdivision 4.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2014, section 289A.20, subdivision 4, is amended to read:
1.7 		Subd. 4.Sales and use tax. (a) The taxes imposed by chapter 297A are due and 
1.8 	payable to the commissioner monthly on or before the 20th day of the month following the 
1.9 	month in which the taxable event occurred, or following another reporting period as the 
1.10 	commissioner prescribes or as allowed under section 289A.18, subdivision 4, paragraph 
1.11 	(f) or (g), except that use taxes due on an annual use tax return as provided under section 
1.12 	289A.11, subdivision 1, are payable by April 15 following the close of the calendar year.
1.13 	(b) A vendor having a liability of $250,000 or more during a fiscal year ending June 
1.14 	30 must remit the June liability for the next year in the following manner:
1.15 	(1) Two business days before June 30 of the year, the vendor must remit 81.4 percent 
1.16 	of the estimated June liability to the commissioner.
1.17 	(2) On or before August 20 of the year, the vendor must pay any additional amount 
1.18 	of tax not remitted in June.
1.19 	(c) A vendor having a liability of:
1.20 	(1) $10,000 or more, but less than $250,000 during a fiscal year ending June 30, 
1.21 	2013, and fiscal years thereafter, must remit by electronic means all liabilities on returns 
1.22 	due for periods beginning in all subsequent calendar years on or before the 20th day of 
1.23 	the month following the month in which the taxable event occurred, or on or before the 
2.1 	20th day of the month following the month in which the sale is reported under section 
2.2 	289A.18, subdivision 4; or
2.3 	(2) $250,000 or more, during a fiscal year ending June 30, 2013, and fiscal years 
2.4 	thereafter, must remit by electronic means all liabilities in the manner provided in 
2.5 	paragraph (a) on returns due for periods beginning in the subsequent calendar year, except 
2.6 	for 81.4 percent of the estimated June liability, which is due two business days before June 
2.7 	30. The remaining amount of the June liability is due on August 20.
2.8 	(d) Notwithstanding paragraph (b) or (c), a person prohibited by the person's 
2.9 	religious beliefs from paying electronically shall be allowed to remit the payment by mail. 
2.10 	The filer must notify the commissioner of revenue of the intent to pay by mail before 
2.11 	doing so on a form prescribed by the commissioner. No extra fee may be charged to a 
2.12 	person making payment by mail under this paragraph. The payment must be postmarked 
2.13 	at least two business days before the due date for making the payment in order to be 
2.14 	considered paid on a timely basis.
2.15 	(e) The commissioner must provide electronic notice to vendors who remit sales and 
2.16 	use tax liability electronically as required under this subdivision, as allowed under section 
2.17 	289A.18, subdivision 4, paragraphs (f) and (g), or as allowed in a reporting period as 
2.18 	otherwise prescribed by the commissioner.  The notice must be sent to the e-mail address 
2.19 	provided by the vendor at least three days prior to the date of debit.

2.20 	EFFECTIVE DATE. This section is effective for sales and use taxes remitted 
2.21 	after September 30, 2015.